James B. Miller, Jr. - Page 17

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          the law in claiming these deductions.  We note that the Supreme             
          Court's decision in Commissioner v. Soliman, 506 U.S. 168 (1993),           
          was not made until 1993, and that prior thereto confusion existed           
          as to the proper legal standard to apply to home office expense             
          deductions.  See, e.g., Soliman v. Commissioner, 935 F.2d 52 (4th           
          Cir. 1991), affg. 94 T.C. 20 (1990), revd. 506 U.S. 168 (1993);             
          Meiers v. Commissioner, 782 F.2d 75 (7th Cir. 1986), revg. T.C.             
          Memo. 184-607; Weissman v. Commissioner, 751 F.2d 512 (2d Cir.              
          1984), revg. T.C. Memo. 1983-724.                                           

                                                       Decision will be               
                                                  entered under Rule 155.             



























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